Attig, Najah. “A Good Horse Never Lacks a Saddle: Management Quality Practices and Corporate Social Responsibility.” Working paper (St. Mary’s University, Halifax), 2012.
From the author's abstract: "My results suggest, first, that top managers exert significant individual-specific influence in explaining cross-sectional differences in firms‘ CSR postures. I also show that superior managerial competencies seem to matter more in explaining cross-sectional differences in CSR strengths, and the CSR dimensions of employee relations and diversity. Second, I provide novel evidence that CSR enhances firm performance only in the presence of managers with superior management quality practices."